Pure labour supply HSN/sac code???

dear colleagues
gud noon
pure labour supply jo gst me exempt hai uska proper code kya hai thoda clear kre??


regards
Replies (1)

Under GST, "pure labour" services do not have a single, universal HSN/SAC code; rather, the code depends on the nature of the service being provided.

Because labour is a service, you must use a Service Accounting Code (SAC), which generally starts with "99."

Common SAC Codes for Labour Services

Most general labour and manpower supply services are classified under SAC 9985. Some common sub-codes include:

SAC Code Descripttion
998513 Contract staffing services
998514 Temporary staffing services
998518 Other employment and labour supply services
998519 Other support services (n.e.c.)

For construction-related labour, services often fall under SAC 9954 (Construction Services).

Important Note on Exemptions

You mentioned "pure labour supply" being exempt. It is important to clarify that not all pure labour services are exempt. Exemption under GST (per specific government notifications) is typically restricted to:

  • Construction/Original Works: Pure labour contracts for the construction, erection, commissioning, or installation of a single residential unit (provided it is not part of a residential complex).

  • Government Schemes: Services related to housing projects under the "Housing for All" (Urban) Mission or the Pradhan Mantri Awas Yojana (PMAY).

  • Local Governance: Services provided for functions entrusted to a Panchayat or Municipality under Articles 243G and 243W of the Indian Constitution.

Summary:

If your specific labour service qualifies for one of these narrow exemptions, it is taxed at 0% (Nil). If your service does not fall under these specific categories, it is generally considered a taxable service, usually attracting 18% GST under the relevant SAC code (commonly 9985 for manpower or 9954 for construction).

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